Same officer cannot decide the appeal against the order passed by him as inferior authority

High court of Allahabad Mohd. Chand v/s. State of U.P. Writ C No. 24629 of 2012 May 22, 2012 ORDER 1. Heard learned counsel for the parties. 2. An order was passed by the Collector, Meerut on 24.12.2010 in a stamp case under Section 47-A of the Indian Stamp Act, 1899 determining deficiency in stamp duty in respect of the sale deed dated 14.8.2006. Petitioners preferred an appeal under Section 56 of the Act against the said order before the Commissioner of the Division who exercises powers of the Chief Controlling Revenue Authority also. The appeal has been dismissed by the imp...